What changed, Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the fiel…

+ ## CHAPTER III — OTHER FORMS OF ADMINISTRATIVE COOPERATION / SECTION IIa — Joint audits
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+ ### Article 12a — Joint audits
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+ **1.** The competent authority of one or more Member States may request the competent authority of another Member State (or other Member States) to conduct a joint audit. The requested competent authorities shall respond to the request for a joint audit within 60 days of the receipt of the request. …
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+ **2.** Joint audits shall be conducted in a pre-agreed and coordinated manner, including linguistic arrangements, by the competent authorities of the requesting and the requested Member States, and in accordance with the laws and procedural requirements of the Member State where the activities of a …
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+ The rights and obligations of the officials of Member States who participate in the joint audit, when they are present in activities performed in a different Member State, shall be determined in accordance with the laws of the Member State where the activities of the joint audit take place. While co…
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+ **3.** Without prejudice to paragraph 2, a Member State where the activities of the joint audit take place shall take the necessary measures to:(a) permit that officials of other Member States who participate in the activities of the joint audit interview individuals and examine records together wit…
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+ **4.** Where competent authorities of two or more Member States conduct a joint audit, they shall endeavour to agree on the facts and circumstances relevant to the joint audit and endeavour to reach an agreement on the tax position of the audited person(s) based on the results of the joint audit. Th…
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+ Subject to the first subparagraph, the actions by the competent authorities of a Member State or any of its officers following a joint audit and any further processes taking place in that Member State, such as a decision of tax authorities, process of appeal or settlement relating thereto, shall tak…
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+ **5.** The audited person(s) shall be informed of the outcome of the joint audit, including a copy of the final report within 60 days of the issuance of the final report.
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